Controller’s Office Research Administration Town Hall Friday, August 22, 2014 9:00-11:00 AM...

Controller’s Office

Research Administration Town Hall

Friday, August 22, 20149:00-11:00 AM

HSW-301 w/ a live broadcast to Genentech Hall, Byers Auditorium at Mission Bay & Room 116 at the Fresno Campus & Live Webcast

Send questions to: [email protected]

Contracts and Grants Accounting

2Controller’s Office

Introduction of New Assistant Controller for Contracts and Grants Accounting – John Ellis

Docusign Rollout: Subcontract Invoices – Jill Cozen-Harel

Town Hall Survey Report – Rick Blair Compliance Update: Effort Reporting – Veleta Allen STIP in the COA – Jean DeMartini Subaward Tracking in RAS – Tony Hunter Post Award Hot Topics – Michael Grafton and Jean

DeMartini

Agenda


Introduction of New Assistant Controller for Contracts and Grants

Accounting


DocuSign Rollout: Subcontract Invoices


Topics

1. Why DocuSign2. Pilot Progress3. How DocuSign Works4. New Invoice Approval Process5. Training6. Getting Access 7. Getting Ready

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Why DocuSign

• DocuSign is a web-based electronic signature and workflow management application.

• It is becoming the UCSF campus solution for signatures and will significantly speed up processes that require signatures.

Users can sign from anywhere and on any device.• PAIN POINT: The current process of printing a form, signing

it, scanning it, and then emailing it takes up too much administrative time and decreases efficiency.

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Pilot Progress• 4-month pilot with 4 departments

• Institute for Neurodegenerative Diseases

• Memory and Aging Center

• OBGYN

• Prevention Sciences

• 144 completed, signed invoices as of 8/14/14

Time to complete (calendar days)

Less than 1 day1-2 days3-5 days6-7 days8+ days

Tentative campus go-live date: mid Sept/early Oct

**Amount of 8+ invoices likely due to year-end and transitioning both AP and

departments to the new process

How DocuSign Works DocuSign is a cloud-based application – all routing and signing occurs within

the DocuSign interface DocuSign is behind MyAccess Flexible workflow Email notifications when actions are required Allows for automated reminders and expirations All users in workflow can view real-time tracking status

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New Invoice Approval Process Process Summary

1. AP sends invoice to Post Award Analyst via DocuSign (Post Award Analyst identified through RAS per current process)

2. Post Award Analyst assigns approver(s) based on department-specific workflow (e.g Post award analyst plays Workflow Owner role) Approvers are PIs or their delegates; finance person and/or

RSA may be additional approvers May also assign a “receive a copy” role during the approval

process or to receive a final signed copy for their records3. DocuSign routes invoice automatically to the approver(s) for

signature4. Approver(s) sign invoice via DocuSign5. AP, Post Award Analyst, approver(s), and reviewer(s), if

applicable, all receive a link to the completed, signed document, to be viewed or downloaded

6. AP processes signed invoice within SLA of 3 business days


Training

Post Award Analysts/financial analysts Brown bag sessions Webinar Online job aidsApprovers/PIs Receive training support from their RSAs Approver-specific online job aids

No classroom training is anticipated10


Getting AccessPost Award Analyst

Assigns the workflow within the department IT will pre-provision DocuSign accounts for everyone currently listed

as the RSA of record in RAS

PIs, delegates, other department staff Approves or reviews invoice No specialized set up is needed for these roles They simply access DocuSign through MyAccess or by clicking the link

in their email when notified of an item to review or approve

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Getting Ready4/28: pilot go live Mid-Sept/Early Oct:

estimated campus go live

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Tasks to prepare for go-live:• Watch for communication from us on dates for information sessions and actions you need to

take for your department

• Attend brown bags and/or webinar

• Alert your PIs and other approvers to the upcoming change

• Check RAS to make sure the right person is listed as the RSA of record

• Determine your departmental process for handling subcontract workflows

• Identify your approvers

• Identify your FYI reviewers if any

• Identify who requires carbon copies of final signed invoice

• Review job aids and familiarize yourself with DocuSign

• Ensure your department participants have the specific job aids for their roles

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Resources and Support

Controller’s Office Website

• Job aids for workflow owner and approver

• Recordings of these brown bags/webinars

• FAQs

http://controller.ucsf.edu/buying_paying/procs.asp

For questions and ongoing support,

email [email protected] or call (415) 476-2126

General UCSF DocuSign Resources (not specific to subcontract invoices)

https://it.ucsf.edu/services/electronic-signature-docusign

http://controller.ucsf.edu/buying_paying/procs.asp

mailto:[email protected]

https://it.ucsf.edu/services/electronic-signature-docusign


Town Hall Survey Report


Highlight of the Results

Time, venues and location ideal Prefer collaboration with OSR on current and

relevant content to the audience Organization of meeting Speakers Surveys to follow after all town halls


Compliance Update: Effort Reporting


Effort Reporting

The Effort Reporting System will generate new Effort Reports for the January 1 to June 30, 2014 period on September 1, 2014

For this period, Effort Reports must be certified by October 31, 2014

Must be certified by Principal Investigators and other faculty in Professorial, Professional Research, and Management titles who are paid on federal or federal flow-through funds


Effort Reporting

Effort Reports prior to December 31, 2013 are archived “Accessing Archived Reports” Job Aid is located on the

Controller’s website under Contracts and Grants Accounting

The archived certifications are stored as pdf files and must be manually recertified based on late pay transactions

CGA Compliance Team will send recertification requests to the ERC if a prior effort report requires recertification; the ERC will have 30 days to return the completed certification


Effort Reporting

The Effort Reporting System is accessed through MyAccess Should you have issues with signing on or with

other technical issues, please contact the Help Desk, 415-514-4100, option 2

Delegation requests should be made ASAPOther questions should be directed to

[email protected]

mailto:[email protected]


Short Term Investment Pool (STIP)

in the New COA


STIP Topics

STIP Recovery in the new COA

Calculating the Cumulative STIP Balance

Updated Closeout Steps


STIP Assumptions in the New COA

STIP distribution no longer goes down to the individual project level Allocation is aggregated to 1111111 – General Unspecific Further allocation to Projects, if warranted, is the responsibility of the

department STIP can be allocated to the Dept ID that generated the

surplus/deficit, or it can be directed to a designated Dept ID Control Points are maintaining this list

Positive STIP is allocated to 49XXX (revenue accounts) and negative STIP to 59XXX (expense accounts)

Moving STIP requires using a 78XXX (transfer accounts) on both the debit and credit side of the transaction Rolls up to Other Changes on Reports

More information can be found in the Department Champions Meeting Notes from 1/21/14 found at:

http://controller.ucsf.edu/finance3/files/Dept_Champions_Meeting_01212014.pdf





Calculating Cumulative STIP Run GL Transaction Detail in WebLinks to review financial STIP transactions

posted prior to COA conversion. Begin Date of 07/1997 End Date FN/2013 Account Type of U/E Expense Revenue Activity Type of Detail NCA code 119800 – private funds, clinical trials Journal ID = %D97 Identify the amount that posted without a DPA (if any)


Calculating Cumulative STIP (Cont’d) Run the Sponsored Project Summary Report

Drill down on the hyperlinked Revenue under Financial Balance by Project

• Total all STIP posted for FY2014 (thru 02/2014)• Add the FY2014 STIP to the previously posted STIP found

in WebLinks to get the cumulative STIP • Note: There should be no STIP on government or

government flow-through funds


Closeout Process in the New COA Updated STIP process during Closeout

If STIP can be retained by the University and is not reportable to the agency, the CGA closeout team will transfer to a departmental discretionary account during the closeout of an interim year

If STIP is reportable or must be returned at the end of the award, the department must move post-conversion STIP earnings onto the award; the CGA closeout team will carry the STIP to the next budget or refund, as appropriate

These transactions will roll into the “Other Changes” column on the reports


Closeout Process in the New COA (Cont’d) If STIP allocated without a DPA (project), the Summary Reports with financial

balances will not capture these amounts. Run the Net Position Report for true financial balance. (see earlier example of STIP posted w/out a DPA)


Budget Closeout in the New COA

Budget Closeout for Awards with STIP If the STIP has been transferred off of the project as part of a

surplus transfer (using account 78070) the budget will be closed to a net of zero The budget will match the expenses plus the surplus transfer which aligns

with the full value of the award


Budget Closeout in the New COA (Cont’d)Budget Closeout for Awards with STIP Carry Forward

If STIP has been carried forward to the next budget period, the budget is closed out to not include the STIP or a net of the STIP The budget will match the expenses and does not include the Net

Position or Other Changes transaction since it was removed from the period


Post Award Hot Topics


Post Award Topics

Project ID Set-Up and Management RSA Update in RAS Escalating IDC Rate 545 Journal Combo Edits NIH Subaccount Conversion Recording Revenue Salary Cap Agency Closeouts


Project ID Set-Up and Management


Project ID Set-Up Requirements

When is it a requirement to set up multiple projects on a single award?


Project ID Set-Up Requirements

1) If a co-principal investigator needs to have his or her budget and expenditures tracked separately, a new project with the PI ID of the co-principal investigator needs to be set up

2) If there is more than one facilities and administration (F&A) rate on an award, for example a minority supplement, then a new project needs to be established

NOTE:If a project moves from off-campus to on-campus, and vice versa, a new project does not need to be set up; instead, the new rate will be added with an effective date of the move


Project ID Set-Up with Subcontracts

Question:

Are we allowed to have a unique project assigned to EACH subcontract on an award?



Answer: You can do whatever you want …



… but you probably should consider the best strategy for handling multiple projects, especially since there may be multiple

department IDs and multiple functions within a single project


Navigating RAS Subcontract Functionality

1. Go to Award Profile page

2. Go to Subcontract Summary for a list of award subcontracts.

a. Link is located at the bottom half of the Award Profile page; this information is linked to the Subrecipients tab

b. You can go directly to the Subrecipients tab, fifth from the left on the profile page to see details of specific subcontracts, but it is easier to navigate from the Subcontract Summary

Controller’s Office 38


Common Features on All Subcontracts

1. The top of the subrecipient page indicates the number of total award subcontracts, both external vendors and intercampus subcontracts

2. The page cites the current subcontract award number, usually four digits followed by SC, but not always

New subcontracts will be cite the project ID and department ID

Subcontracts in place prior to the new chart of accounts cited the expenditure DPA and the prior fund

3. Click the Subrecipient Document Page link to see the originally executed agreement and subsequent amendments

The number of lines at the bottom of the subcontract page should correspond to the number of documents in the Subrecipient Document Page link

4. Click the document icon to review the specific executed agreement


Unique Features: External versus Intercampus

1. The external subcontractor with another business entity is treated as a vendor in the accounts payable system

Go to the Subrecipient Voucher Detail Page to see the specific disbursements, by account number, to the vendor

2. Intercampus subcontracts occur between all ten campuses and the UC Office of the President

There are no disbursements, only financial transfers between subsidiary entities with the University of California

Later on, we will discuss the specific accounting treatment of the financial transactions


EXAMPLE 1:

EXTERNAL SUBCONTRACTOR


External Subcontract Accounting Treatment

1. The source code for financial transactions, in the form of disbursements to an external vendor, is 426

2. If the subcontract is set up in the incorrect project, then the following must occur:

a. The subcontract, including documents and voucher transactions, must be “moved” to the correct project

b. The source code 545 cost transfer journal does NOT allow for a transfer between awards or projects; corrections are made by the accounts payable unit on source code 426 entries

c. If the original disbursements are closed, then Contracts and Grants Accounting will work with the department to transfer errors with another transaction type


EXAMPLE 2:

INTERCAMPUS SUBCONTRACT


Intercampus Subcontract Accounting Treatment

The source code for financial transactions, in the form of a subsidiary transfer to another University of California business unit, varies, depending upon whether the prime award is an external sponsor or an internal University of California program:

1. If the prime award is an external sponsor, then the payment to the sister campus is done on a source code 570 intercampus financial journal, usually based upon submission by the sister campus of an intercampus request for reimbursement (IRR) for actual expenditures

2. If the prime award is another University of California program, the entire subcontract award amount is transferred on a source code 574 intercampus financial journal

For sponsored projects, such as special state appropriations, there should be a corresponding inter location transfer of funds (ITF) budget authorization that posts to the general ledger; for non-sponsored funds, the ITF is processed as an offline transaction, but does not post to the non-sponsored project


Navigation to Subrecipient Report by Department:

Grants

UCSF Reports

Subrecipient Report by Department


Subrecipient Report By Dept


RSA Update in RAS

Departments have the ability to change the RSA for any project in PeopleSoft Go to the Project Detail Page and make the

change under the Department Information section

The RSA named on the PRIMARY project is the name that is displayed as the award RSA To change the award RSA, change the PRIMARY

project RSA


RSA Update in RAS


Escalating IDC Rates

Please remember that all awards beginning July 1, 2012 are subject to the escalated rates that were negotiated on May 23, 2012:

56.5% 07/01/12 – 06/30/1357.0% 07/01/13 – 06/20/1458.0% 07/01/14 – 06/30/1558.5% 07/01/15 – 06/30/16



Please note the following:

All awards are subject to these negotiated rates, except the following sponsors for which waivers exist or are in the process of begin negotiated:

City and County of San Francisco State of California Private Foundations (with published waivers)



California Institute for Regenerative Medicine (CIRM)

New rates have been negotiated beginning July 1, 2012:

1) Off-Campus: 14.70%

2) Dolby Regeneration Medicine Building: 37.64%

3) On-Campus: 07/01/12 – 06/30/13 56.60%07/01/13 – 06/30/14 57.20%07/01/14 – 06/30/15 58.40%07/01/15 – 06/30/16 59.00%



California Institute for Regenerative Medicine (CIRM)

On campus rates have escalations that begin NOT on July 1st, but on the specific date of a continuation budget period starting July 1, 2012

For example, for an on-campus award with a budget period start date of November 1, 2014 the rate will change to 58.40% for the following period:

November 1, 2014 through October 31, 2015 Beginning with the November 1, 2015 continuation, the

rate will change to 59.00%


545 Journal Combo Edits

New combo edits have been made to PROHIBIT transfers on the following expenditure accounts: Outgoing External Subcontracts:

51311 through 51312 (and 51313 historical entries)

Entries are tied to the subrecipient functionality, so corrections will need to be made on a source code 426 accounts payable journal


545 Journal Combo Edits Outgoing Intercampus Subcontracts

59300 through 59314

Entries to 593xx pass through financial control 102xx accounts, and need to cite the correct transaction code


545 Journal Combo Edits

General, Automobile, and Employee Liability (GAEL) assessment

57400 This assessment is tied to the distribution of payroll expense ledgers for all regular salary lines (HRG, HST)

– If there is an error, it will need to be corrected by a source code 535 financial entry

– Contracts and Grants Accounting are working out the specific steps and roles and responsibilities regarding changes to the GAEL assessment


NIH Subaccount Conversion

Currently, the majority of federal awards are drawn from the pooled account Lump sum requests Twice weekly draw Quarterly reconciliation and NIH report

NIH is moving to subaccount draws Draw on an award basis Twice monthly draw (will be increasing frequency)



Impact of Conversion Greater visibility to spending patterns (burn rate) Precursor to NIH stricter timelines for award

closeout Conversion of existing awards (starting Oct. 2015)

will result in the need to establish new awards, file FSRs and closeout old award numbers



Timing New Awards and Renewals - are being issued as

subaccounts Existing Awards – conversion has been delayed

until the period of October 2015 to September 2016


Recording Revenue

Cost Reimbursable awards reflect revenue is systematically calculated and posted to the project where expenses are recorded

Fixed Price award revenue is posted to the project manually selected when an invoice is issued


Recording Revenue

Issue – Is your fixed price revenue being posted to the correct project(s) within your award?

Why is this important? Ability to determine profitability of an activity

identified by a specific project, within a multi-project award)

Ability to properly allocate surplus/deficit based on project activity (especially when multiple PIs or departments are involved)


Recording Revenue

How do you ensure that revenue is posted to the correct project? Be sure to verify revenue as part of your monthly

G/L review When submitting invoices to CGA, detail how the

invoiced amount should be allocated between various projects, as appropriate

Talk to CGA Fixed Price Billing Team to address issues of future allocations related to periodic cash payments, etc.


Salary Cap

DHHS, and its agencies, have a salary capNon DHHS agencies often do not have a salary cap,

e.g., DOD, EPA, etc.Federal Flow Thru awards may have a salary,

dependent on the issuing agencyCost sharing must adhere to the salary cap of the

issuing entity

Please ensure that negotiated awards consider whether a cap is required and that it is properly reflected in our systems


Agency Closeouts

Agency closeout involves concluding financial, administrative and reporting (including scientific) processes

What you can do to assist in this process? Work with PI to ensure all scientific reports are submitted timely Work with CGA on the submission of financial reports Work with RMS on closeout issues, as needed

Important: Awards are made to institutions, not Pis; if a PI leaves UCSF, UCSF is still responsible for submitting all closeout items, even scientific reports; please sit down with PI before departure to make sure these requirements are met

Important: Remember Record Retention Policy


QUESTIONS?

Controller’s Office Research Administration Town Hall Friday, August 22, 2014 9:00-11:00 AM...

Documents

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